Relief and reductions

You may be eligible for rate relief. Most reductions for business rates are calculated automatically. The reductions available are listed below. 

Small business rate relief

Welsh Government has extended the current scheme so that Businesses with a Rateable Value below £6,000 will receive 100% Relief and Businesses whose Rateable Value is £6,000 to £12,000 will receive a reducing tapered relief. Businesses whose Rateable Value is greater than £12,000 will receive no relief. There are qualification criteria, as set down by the Welsh Assembly. The rules are as follows

  • The property must be occupied at the time of claiming relief
  • Public Sector Bodies such as Council’s are not eligible for relief
  • Ratepayers receiving Mandatory Charitable Relief are not eligible for relief
  • Certain classes of properties such as Car Parks, Advertising Rights and Telephone Communication masts are not eligible for relief

For those businesses that already get this relief there is no need to re-apply as the New Year amount will be automatically calculated. However some properties may now be eligible for relief and if you want us to review your case please contact us at: businessrates@denbighshire.gov.uk / Telephone 01824 706326

Transitional Relief

Welsh Government has introduced a scheme to help protect small businesses from the impact of the revaluation, limiting the increase in the amounts payable for 2017/18 and future years. The scheme is designed as follows.

  • The limit on increases in the rates bill from 2016/17 to 2017/18 will be capped at 25% above £100
  • Any increase in the rates payable up to £100 will receive no transitional relief
  • The transitional relief is linked to the account as at 1st April 2017 so any change in liability eg a change in occupiers will cease the relief from the date of change

The qualification criteria is as follows:

  • The Property must have received Small Business Rates Relief on 31st March 2017 (Please see section above on Small Business Rates Relief)
  • The Ratepayer must have had an increase in the annual bill greater than £100
  • The Property must be occupied on 31st March 2017 and 1st April 2017
  • No Transitional Relief is payable on empty properties
  • Any changes in liability ie property becoming empty or change of occupier will cease the relief

There is no need to apply for this relief as the New Year amount will be automatically calculated. However if you believe you should have qualified but have not received any relief and want us to review your case please contact us at: businessrates@denbighshire.gov.uk / Telephone 01824 706326

High Street Retail Relief

Welsh Government has announced a new targeted relief scheme, designed to help high street retailers where the Business has had a significant increase in their bill. There are two levels of support, based upon the 2017/18 Rateable Value and there are qualification criteria for this relief, further details are shown below

  • Tier 1 Support – A maximum amount of £500 or the total remaining liability (after the application of Small Business Rates Relief and / or Transitional Relief) for 2017/18 where the 1st April 2017 Rateable Value is between £6,001 and £12,000 and the property qualifies for either Small Business Rates Relief and / or Transitional Relief in 2017/18.
  • Tier 2 Support – A maximum amount of £1,500 for 2017/18 where the 1st April 2017 Rateable Value is between £12,001 and £50,000 and the property does not qualify for either Small Business Rates Relief and / or Transitional Relief in 2017/18 and has had an increase in their bill.
  • Currently there is no additional support for Businesses whose Rateable Value is greater than £50,000

The qualification criteria is as follows:

  • To be eligible Properties must be occupied and wholly or mainly used for retail functions as defined by Welsh Government
  • The relief if awarded when combined with any other grant aid cannot be above the EU State aid limits and a state aid disclaimer will need to be completed in all cases
  • The relief is only applicable to Businesses occupying premises on 1st April 2017, any change in occupier will cease the relief and any new occupier will not be entitled to this relief
  • There is a defined list of excluded Business types as defined by Welsh Government

Find out more in the High Street Rates Relief Guidance

Charitable relief

Charities are entitled to relief from rates on any non-domestic property which is wholly or mainly used for charitable purposes. Relief is given at 80% of the full rate bill and the council can decide to remit all or part of the remaining 20%. 

How to apply

You can complete the charitable rate relief application form.

Not for profit organisations

Authorities can grant discretionary relief for a property where the occupiers main objectives are either: 

  • charitable or otherwise philanthropic or religious 
  • concerned with education, social welfare, science, literature or the fine arts 
  • used for the purposes of recreation

How to apply

You can complete the charitable rate relief application form

Part occupation

When part of a property is temporarily unoccupied, the council can ask the Valuation Office to determine the rateable values of the occupied and unoccupied parts so that relief can be granted on the unoccupied area.
Relief is granted so that the ratepayer only pays the full rates for the occupied area, while an exemption is awarded to the unoccupied part for 6 months on an industrial property, or 3 months on other properties.
The relief is granted either to the end of the financial year or to the date on which the property ceases to be only partly occupied. 

How to apply

To apply for this relief, please supply a written request along with a set of plans/drawings with measurements of the property clearly showing occupied and unoccupied parts, together with the effective date from which the relief is required. Applications should be sent to Russell house.

Hardship relief

Councils can grant relief to a ratepayer who would suffer hardship by paying the whole of the rates bill. The Government only reimburses the Council with 75% of the relief granted in these circumstances, so a quarter of the cost falls directly on Council Tax payers. In the current economic climate, applications will only be considered under exceptional circumstances. We will usually only grant this relief if it can be shown that it is in the interests of the local council tax payers. 

How to apply

You can complete the application for Hardshif relief.